You need to clarify here. A Fax Line is a hard copper wire that has a dial done when off hook and requires the use of a dedicated fax machine that dials the telephone number of the intended recipient. eFax is faxing over the internet, usually initiated via e-mail. eFax does not require any equipment at all, other than a physical internet connecting and a device that can use that connection which is capable of sending faxes without the need to establish a dial tone before dialing a fax number.
If the e-Fax account is 100% business use, regardless of who uses it (employees, contractors, business owners) then it's a deductible business expenses you claim/report in the expenses section, sub-section for communications expenses.
